I pledge allegiance to the flag of the United States of America and to the Republic for which it stands, one nation under God, indivisible, with liberty and justice for all.

Madam Clerk, please call the roll.

Ted Odendahl. Here.

Kathy Wilkin. Here.

Kevin McIlwain. Here.

Kathy Altensey. Patrick Sellers. Here.

We have a quorum. We have a quorum.

The first of the minutes is approval of minutes for the March 16th, 2026 meeting.

I need a motion and a second please.

I'll make a motion.

I'll make a second.

Motion by Wilken, second by Odendahl.

Please take a look at the minutes if you haven't done so already.

And I have to apologize, I thought I looked at these minutes and At any rate, it has me voting yes on the proposal for Boys and Girls Club and actually I abstain.

Okay, where would that be?

Under 7.

Under 7?

Yep.

I have, okay, that's the old minutes.

I'm sorry, let me get the old minutes out then.

Yep.

And make this.

Under 7.

Thank you.

7, okay, and you abstain, right?

Yes. Okay, let me get this here. Okay, abstain. I'll correct that. All right, thank you. Anything else?

Any other comments on this? Okay, all in favor? Aye. Any opposed? Motion carries.

The initial business is approval of Bill's payable and motion to second, please.

So second. Motion by Mcllwain, second by Odendahl. Please take a look at the Bill's payable.

Was the copier expenses planned or did something happen all of a sudden with copiers?

The copier expenses were planned. The copier was obsolete and they didn't even make parts for it anymore.

And so they were like, it was time for us to get a new one. So that's why we did it.

Wilkins, Aye. Mcllwain, Aye. Odendahl, Aye. Sellers, Aye. Motion passes. The next order of Dennis is the, is discussion on the corporation ordinance 20, 2026 T.O.O.1 fiscal year 2026-2027.

We've had our motion and our second is open, I guess, for discussion.

There, there are a number of things I had questions on and I don't, we can deal with the questions in the meeting or I could arrange to, but really they're just questions for my understanding.

Okay.

I don't want to take up a lot of time for my education.

Well, do you want to come in and speak with Liz?

I could do that.

Okay.

Yeah.

Well, I guess you can, but just in general.

I mean, if it's going to be beneficial to everybody, I don't mind doing it.

That's what I'm wondering. Yeah, I mean, sure.

Well, I guess the, probably the most basic question is in terms of what our kind of game plan is long term.

So if I'm looking at this correctly, our budgeted expenses exceed our expected revenue, current revenue.

Now we have reserves to cover that, so we're okay.

I understand that. But long term, that seems to be a problem, that if we were constantly eroding reserves.

So I didn't know if the budgeting was done in such a way that it was conservative or generous, however you want to look at it, and saying, well this is, we're going to budget this amount, So we probably won't spend that amount, and that's kind of our practice, and so we go along, we actually many times add to reserves instead of drawing down reserves, or is the budget in many respects seems to be pretty bare bones, so saying is it our expectation that we almost certainly will be drawing down reserves?

No, not necessarily. No, not necessarily. Um, usually we are putting money back from the, from the budget. We don't, we don't spend more than we, than we budget. Um, we run our budget very, very lean. Um, I know this year we are going to be looking at, I'm thinking, probably putting back, I have to make cultural layers. I'm thinking close to $80,000 being put back into our, into our budget. So we don't, we don't we don't we don't do a whole lot of drawing down on our reserves okay so so kind of the history has been that we underspend the budget because I mean the budget itself yes literally does exceed new new revenue so is that that Yeah, for instance, on my budget I have a couple line items that I may need to tap into and sometimes some years I don't have to tap into it but instead of having to risk having to amend the budget later and go through this whole process again, I count for it in case it's needed.

and a couple of those funds I'll have money going back in this year.

So like take for instance insurance, Liz automatically puts in X amount extra for insurance every year because that's how it usually works.

Insurance usually goes up.

And so she tries to make sure that that is covered.

as far as our other line items we don't we don't we don't we don't do any padding we don't we don't do that we try to stay within budget we we've never gone over budget on a line item not since 2000 and what 13 14 so yeah so we don't normally so I you saying that our budget gonna exceed our revenues I think I think what Ted might be getting at is if you look at the budget, and I think we kind of make up, not so much make up for, but I think it's accounted for because a lot of times we don't spend everything that we budget for.

So the actual ending balance is probably more than what it is, if you look at what we do historically.

I think what he's looking at though is, let's just look at the general fund for instance.

The beginning balance is 866, 848 and the projected end of balance for next year is 667, 260.

So on the surface that could look like you ate into some of the reserve.

So I can see where the question is coming from. I think what you're saying is that typically we don't, our ending balance that we project is usually higher than what we're projecting.

Well, specifically, like in that case, so our budget for the general fund is $809,000.

Our estimated revenues is $609,000.

So our budget is $200,000 over our revenues.

Now we've got 866 in reserve, so it's not like we're going to be a deficit if we spend We want to look out for, like when next year's budget comes up is, like for that top line at 667, what's the ending balance?

What's the ending balance next year when we start? If it's higher than the 667, then that's doing what we typically do, typically we end higher than what we were projected.

If we're, if the ending balance is lower than what we have projected for the ending, then what you're saying is probably something we definitely need to start taking a look out for.

We could end up that way for one of two reasons. We could spend less than we budget, or we could take in more than what we anticipated, and I'm just kind of wondering what has normally been the case. Do we tend to spend less than we budget, or do we tend to take in more than what we anticipate?

We tend to spend less than what we budget. Historically that's what we do.

We haven't raised the levy either for quite a few years.

That's always the case. We spend less than what we budget.

And if I may, because the assessed values have been increasing at the rate they have, we have been getting a little bit more back in tax dollars than what the levy originally shows.

do we have a sense like for this year the current year that we're in how how we're gonna end up on those two items are we gonna we have taken in more revenue than what we anticipated beginning well I mean the assessments took another increase so I would assume we would get some more we also get some Personal property tax from the state, and that's been larger than what we've anticipated also, so you have those two incomes coming in that have been a little bit larger than what we budgeted for or what we've considered, right, through the levy, and the personal property tax comes from the state, and that's, they dictate what we get, so we can't really judge that from my understanding.

So we don't really try to anticipate that, so it just becomes extra push in.

Well, it's based on history, right? So it's based on past, what we've gotten in the past.

I know when Liz looks at that, she's looking at what have we received in the past, and then try to gauge moving forward.

So is that reflected in one of these line items revenue, line items currently, or no?

No, that's money coming in, so that comes in in a different. This is just expenditures.

We have estimated revenues.

Right, so I don't know if she's estimated that.

Probably not, because you don't know exactly what it is. We go off of history, we don't know exactly how much.

This probably would have been based on the levy that we passed, that we're anticipating to receive from the levy.

Right.

would be my guess.

Okay. And maybe for my purposes it might be useful for me to spend some time with Liz so she can just give me a kind of a historic perspective on it in terms of what it is.

So for personnel costs, first of all as far as elected officials, are those all set by state?

We set those at the beginning of the term. We set those 180 days before the election, and so we set that.

So they're in stone until when? Until the next election, right? Correct. Four years.

I was surprised to see the clerk said it was going down. Nobody's salary goes down.

I don't think it went down. I think it went up.

Yeah, I think Liz told me about this. It wasn't that it's going, that the salary itself is going down. There's something for supplies that were in there in part of that line item that you don't need and you just use copy paper from them and she was just kind of cleaning it up, I think. That line item.

Because I do have a line item for the township clerk for supplies and things and one of the things I asked for was a mat under my desk that came out of my line item and so I don't ask for a lot, but Sometimes I do. I got you, but it wasn't a salary, so it shouldn't have been in the line for your salary, so So when it says minus 908, it's what we're talking about, 908 less than what the number was last year.

So the number last year might just not have been a salary accurate number.

Okay. And in terms of staff salaries, well, there is, the CFO's salary is a pretty substantial increase. Now that's something we determine, right?

No.

No.

It's part of the budget.

Yeah, no, no. We determine that.

Yeah.

I determine that and the assessor determines that.

Yeah, when I say we, I don't mean the board, I mean it's determined local, it's a post-west statute.

And then, whether it looked like, in terms of personnel, staff, in the Assessors area, there was maybe something around a 10% increase.

Yes, so there's four full-time employees. Last year I had a part-time employee part of the year and then a full-time because of wanting to be able to cross-train and have someone be ready to go.

Because I have the person that retired was older, I have three other people in the office that are about the same age that could be retiring in the next few years if they chose to.

and I wanted to make sure the office was taken care of. So I had gone to the board at that time and they agreed to change that position to full-time. So there's a difference in pay there that I have to account for.

There was the cost of living and then I have, we do have an ordinance for longevity in place and I do have I think two that qualify on that.

That's where that comes from.

and I noticed in the Township office there was only like a two percent increase or something.

So the main reason is because there we're actually looking at not just salary increases, we're looking at actual expansion of, you know, okay.

And I'm pretty sure that conversation happened before you were elected, so yeah.

Yeah, a lot of this was all done before the term.

And that's why I say a lot of this is just, Any more questions, comments or concerns about the budget and Ted, call in and come and speak The only question I had got covered was the minus nine oh eight, so.

You're looking out for Barb.

Oh, not yet, not yet, not yet.

Yeah.

Okay.

Next order of business is the supervisor report.

Believe it or not, I don't have much.

I'm handing out what you need.

Should I have a motion to postpone?

Thanks Mike. I need a motion to postpone the discussion on the appropriation ordinance 2026 T.O.O.1 fiscal year 2026, 2027. I need a motion to postpone till the next meeting, which is April 2nd.

No, April 20th. This is April 6th today.

Okay, April 20th, sorry. Yes, April 20th, thank you.

Okay. I'll second it. All righty. So, voice vote is fine or? Voice vote is fine. Okay. All in favor?

Aye. Aye. Any opposed? Motion carries. Thanks, Mike. And we'll be voting on it at the next meeting. Yes.

All right. Next one will be the Supervisors report. I don't have much, but what I do have, this is the packet for the annual town meeting. Guys, bring this packet with you, please, because... Oh yeah, This is what Buss does. Barb is not going to be having a whole lot of them.

Okay. All right. Here you go, Michael.

Have you one for Kathy? Oh, yes. I'll put one on her.

I'll put one in her box. Thank you, Dad. Appreciate it.

Um, let's see. Do I have any?

No, I do not. Next on the business is the assessor report, assessor report.

Okay.

Alrighty. Next on the business is trustees report, trustees.

Okay.

Next on the business, public comments. Any public comments?

Shane Orlow, as you guys know, I'm an office worker here.

We're just getting off the spring break.

I just want you guys to be aware that, you know, as the weather changes, kids are more active in the community.

they like to get into trouble when they don't even try to find it so please encourage them to be involved with activities we have sports all summer long those are gonna be starting up soon school's gonna start getting out out so we want to make sure that they're active and healthy and safe over the summer and not getting into those things I know it's only April but it comes up fast so So if you guys could keep that in the back of your head and start promoting that in the community, I'd be happy to help with any communications that you guys have and show kids the right direction so that they're not getting into any trouble this summer or spring.

Thank you guys.

All right, thank you.

Any other public comments?

Any other business come before the town?

I just want to remind people above the annual town hall meeting which is April 14th at 605 at the Farm Bureau.

Everyone is encouraged to come.

All right. There's no other business while I intend to motion to adjourn until Monday, April 20th, 2026 at 4.30 p.m.

So moved.

I'll second it.

Motion by Mcllwain, motion by Wilken.

Okay, all in favor?

Aye.

and I. Any opposed? Motion carries. Meeting is adjourned. Thank you all.